Tax deferral to the estate for anyone over X age or that has owned a property for more than Y years. Or some gradient on either age or property ownership durati

Tax deferral to the estate for anyone over X age or that has owned a property for more than Y years. Or some gradient on either age or property ownership duration would address some of the issue. Even if you mitigate things with some kind of blanket exemption either of the estate or just to for life for a small set of folks that qualify, you need to stop it from new homeowners getting locked in.